Tvl. Jothi Bharat Gas Agency v. The State Tax Officer

ORDER Mr.R.Parthiban, learned Counsel for State of TN, takes notice for the first respondent and Mr.R.Gowrishankar, learned Senior Standing Counsel, takes notice for the second respondent.

¶2This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the petitioner the learned Counsel for State of TN for the first respondent and the learned Senior Standing Counsel for the second respondent.

¶3In this Writ Petition, the petitioner has challenged the Impugned Order in FORM GST DRC-07 bearing Ref.No. 33GPVPS1371J1Z7/2023-2024 dated

30.10.2025 of the first respondent, which was preceded by a Show Cause Notice in DRC 01 dated 12.03.2024, wherein the petitioner was also called upon to appear for personal hearing. However, the petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 30.10.2025.

¶4It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 14.07.2026.

¶5At this stage, the learned counsel for the petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for de novo adjudication.

¶6The learned counsel for the petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:- "The petitioner accept the 25% of disputed tax amount."

¶7In view of the above, the case is remitted back to the first respondent to pass a fresh order subject to the petitioner depositing 25% of the disputed tax in cash from the petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order.

¶8Within such time, the Petitioner shall also file a reply to the Show Cause Notice in DRC 01, dated 12.03.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 30.10.2025 as an addendum to the said Show Cause Notice dated 12.03.2024.

¶9In case the petitioner complies with the above stipulations, the first respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply / pre-deposit. Subject to the petitioner complying with the above stipulations, the attachment of the bank account of the petitioner shall also stand automatically vacated.

¶10It is made clear that bank attachment shall be lifted subject to the deposit of 25% of the disputed tax as ordered above and the petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the Impugned Order.

¶11In case the petitioner fails to comply with any of the stipulations, the respondents are at liberty to proceed against the petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

¶12Needless to state, before passing any such order, the first respondent shall give due notice to the petitioner.

¶13This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed. Index : Yes / No

17.07.2026 Internet : Yes / No apd To

¶1The State Tax Officer, Rockfort Assessment Circle, Trichy-20.

¶2The Branch Manager, Indian Bank Main Branch, Trichy-620008.

C.SARAVANAN, J.

apd

17.07.2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 17.07.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) No.14859 of 2026 Tvl. Jothi Bharat Gas Agency, rep. by its Proprietrix Sri Brinda. ... Petitioner Vs 1. The State Tax Officer, Rockfort Assessment Circle, Trichy-20. 2. The Branch Manager, Indian Bank Main Branch, Trichy-620008. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus calling for records pertaining to the impugned order passed by the first respondent vide his order in GSTIN - 33GPVPS1371J1Z7/2023-2024 dated 30.10.2025 and quash the same as it is in gross violation of Principles of Natural Justice and further direct the respondent to re-do the assessment afresh after providing an opportunity of personal hearing as per the provisions of the GST Act. For petitioner : Mr. B. Naveenkumar For R1 : Mr.R.Parthiban Counsel for State of TN For R2 : Mr.R.Gowrishankar Standing Counsel *****